E-way bill is an electronic way bill for movement of goods to be generated on the E-way bill portal. It is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rs. 50,000. Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed there under deals with this provision of E-way Bill. It is generated from the GST Common Portal for E-way bill system by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement.

Consolidated E-way bill is yet another document containing the multiple E-way bills for multiple consignments being carried in one conveyance (goods vehicle). That is, the transporter, carrying multiple consignments of various consignors and consignees in one vehicle can generate and carry one consolidated E-way bill instead of carrying multiple E-way bills for those consignments.

Transporters have the power to generate the consolidated E-way bills for movement of multiple consignments in one vehicle.

Consolidated EWB is nothing but a trip sheet and contains details of different EWBs in respect of various consignments being transported in one vehicle and these EWBs will have different validity periods.

Hence, Consolidated EWB does not have any independent validity period. However, individual consignment specified in the Consolidated EWB should reach the destination as per the validity period of the individual EWB. This is an important concept for Consolidated E-way Bill.

Even, the consolidated E-way bill can have the goods or E-way bills which will be delivered to multiple locations as per the individual EWB included in the CEWB. That is, if the CEWB is generated with 15 EWBs to move 4 consignments to destination Y and 11 consignments to destination X, then on the way the transporter can deliver 4 consignments to destination Y out of 15 and move with remaining 11 consignments to the destination X with the same CEWB. Alternatively, two CEWB can be generated one for 4 consignments for destination Y and another CEWB for 11 consignments for destination X.

In case there is a change in the Vehicle Number in case of E-way Bill, there is an option available under the ‘Consolidated EWB’ menu as ‘regenerate CEWB’. This option allows you to change the vehicle number in the existing Consolidated EWB, without changing the individual EWBs. This generates a new CEWB, which has to be carried with new vehicle. Old CEWB will become invalid for use.